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HomeMy WebLinkAbout2026-07-14 BOR Workshop Minutes TAX BOARD OF REVIEW Workshop Minutes of July 14, 2026 pg. 1 TAX BOARD OF REVIEW Workshop Meetfng Tuesday, July 14, 2026 Hawaii County Office of Aging (ADRC) 1055 Kinoole Street, Suite 101 Hilo, Hawaii 96720 CALL TO ORDER Chairperson Jason Eisert called the meetfng to order at 9:14 a.m. ROLL CALL Present were: Board Members, Jason Eisert, Mark Davis and Kimberly Lin. Deputy Corporatfon Counsel Sylvia Wan and Deputy Corporatfon Counsel Keyra Wong. Real Property Tax Administrator Lisa Miura, RPT Asst. Administrator Keita Jo, RPT Valuatfon Analyst Ernest Texeira, Clerical Supervisor Sharla Sugioka, Appraisal Supervisor (East) Kaleb Meno, Appraisal Supervisor (West) Dionne Chesler, Appraiser Matthew Radmilovic, Appraiser Dori Ann Hoohuli, RPT Appeals Board Clerk Tyoany Tavares. Finance Director, Diane Nakagawa, was able to attend at approximately 1:55pm. REMARKS Ms. Lisa Miura said opening remarks expressing gratftude and appreciatfon towards the Board Members, with the understanding that this is a hard Board to be apart of. Real Property Tax is grateful to the Board members for volunteering their tfme and dedicatfon to the Board of Review. Ms. Miura also expressed we are in dire need of volunteers to fill the vacant Board Member positfons, and that we have been working with the mayor’s office on getting these filled as soon as possible. Mr. Keita Jo added his appreciatfon to the Board Members for being present and taking tfme to attend the workshop, as this is a great opportunity for not only the Board, but for the staff who present and go through the appeal process. GENERAL REAL PROPERTY TAX TRAINING, WORKSHOP, PRESENTATIONS 1. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on the 2026 Appeal Process, including assessment notfce review with updated informatfon sheet, and briefly dissected through the various reference materials provided throughout the binder for the training. A call for questfons was made to the board members regarding their recommendatfons made in the 2025 Annual Report to the Mayor. Mr. Jo asked the Board to clarify the tfmeframe in which they wanted the real property tax staff to share the appeal packet with the appellant, and if this info would be provided to every appellant who filed an appeal or only those who are responsive to the RPT staff communicatfons. The offer was also made to have a bullet point added to the ‘Notfce of Hearing’ letter and to have the Appeals Board Clerk, Ms. Tavares, email the appellant the packet info three days prior to the date of the hearing. The procedure and specifics are yet to be solidified, but these changes will be applied to the next tax appeal season, fiscal year 2027. Recessed: 10:23 a.m. Reconvened: 10:28 a.m. 2. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on the budget and legislatfve matters impactfng real property taxatfon at the State and County levels. Recessed: 11:00 a.m. Reconvened: 11:34 a.m. 3. Real Property Tax Administrator, Lisa Miura, Presented and facilitated discussion on exemptfons and rental usage. This included reminders of the difference between the homeowner exemptfon and the homeowner tax class, TAX BOARD OF REVIEW Workshop Minutes of July 14, 2026 pg. 2 different rental programs (i.e. long-term rental, affordable rental), and the impact rental usage has on propertfes with exemptfons. A call for questfons was made. 4. Valuatfon Analyst, Ernest Texeira presented and facilitated discussion on the summarized 2026 Sales Ratfo Analysis. This included the Internatfonal Associatfon of Assessing Officers (IAAO) standards, methodology, and the result of the analysis which covered the level of assessment for vacant land, improved residentfal, condominiums, and commercial propertfes within Hawaii County. A call for questfons was made. 5. RPT Appraisal Supervisor (West HI), Dionne Costa presented and facilitated discussion on 2025 market updates for residentfal propertfes and vacant land. RPT Appraiser, Matthew Radmilovic presented and facilitated discussion on 2025 market updates for high-end and resort areas. RPT Appraisal Supervisor (East HI), Kaleb Meno presented and facilitated discussion on 2025 market updates for residentfal condominiums. RPT Appraisal Supervisor (West HI), Dionne Costa also presented and facilitated discussion on 2025 market updates for commercial, retail, industrial and hotel propertfes. Including a comparison between the State and Natfonal level. Recess: 12:45 pm Reconvened: 12:50 pm 6. Asst. Real Property Tax Administrator, Keita Jo presented and facilitated discussion on Agricultural Use Programs and the legislatfve changes that impact the Real Property Tax assessment, along with newcoming Ag programs. This included the benefits, guidelines, examples, overview of program criteria, and implicatfons of a breach of the dedicatfon. A call for questfons was made. 7. Deputy Corporatfon Counsel, Sylvia Wan, presented and facilitated discussion on the Role of the RPT Board of Review, Robert’s Rules of Order and Sunshine Law. This included but is not limited to a review of Hawaii County Code, Chapter 19, sectfon 19-97(a) and The Rules & Regulatfons of The Board of Review. A call for questfons was made. ADJOURNMENT Mr. Davis motioned adjourning the meeting. Second by Ms. Lin. A call for questions was made. Seeing none, motion passed with a vote of (3:0). The meetfng was adjourned at 2:11 p.m. Respectiully submitted, Tyoany Tavares Real Property Appeals Board Clerk